Carla Seatzu
Percorsi evolutivi e le linee di tendenza della rinnovata cooperative compliance tra Fisco e imprese alla luce dei recenti interventi nazionali e delle indicazioni provenienti dall’OCSE
MARTIS, MARCELLA
2015-01-01
Abstract
This paper is meant to provide an overall view on new international ruling procedure, and on questioning about new investments plans, as resulting by Legislative Decree no. 147 of 2015. The paper first analyses «tax compliance issue» and its evolution, and then analyses new cooperation devices, which can be defined «pre-procedural». As a matter of fact, following OCSE recommendation and guidelines (and, in particular the 2013 Framework from Enhanced Relationship to Co-Operative Compliance), national Legislators are introducing devices for anticipating consultation between tax payers and Revenue. Such an approach should reduce traditional tax control, so that the procedural phase should become a purely potential phase. The paper will then analyze the «tax risk» concept, under the risk management point of view. In fact, «tax risk» and «pre-procedural» devices are strictly and functionally connected, since risk management could be gradually improved by introducing tax agreement and consultation. The paper will be concluded trying to offer an answer whether tax compliance devices (as recently introduced by Legislative Decree no. 147 of 2015) can grant stability and balance in tax issues for potential investors, or not.File | Dimensione | Formato | |
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